Damage that can’t be prevented still causes counters to be removed from Sekki and puts creature tokens onto the battlefield.

6/1/2005

Creature tokens are put onto the battlefield even if there are no more +1/+1 counters to remove. For example, attempting to deal 9 damage to Sekki causes its replacement effect to 1) prevent the 9 damage, 2) remove all eight of the +1/+1 counters, and 3) put nine Spirit creature tokens onto the battlefield.

6/1/2005

Increasing Sekki’s toughness with a card like Indomitable Will allows Sekki to prevent damage and make tokens even it if has no +1/+1 counters to be removed.

8/1/2005

You can sacrifice any eight Spirits to pay for Sekki’s activated ability, not just the Spirit creature tokens.